https://www.taxtmi.com/caselaws?id=439970 AAR, West Bengal ruled that a fair price shop's supply of subsidized kerosene to ration card holders does not qualify for GST exemption under entry 11A of Notification No. 12/2017-Central Tax (Rate). The Authority held that while the applicant operates as a licensed fair price shop, it supplies goods directly to ration card holders who pay consideration, not services to the State Government. The transaction constitutes supply of goods to ration card holders with dealer commission included in the sale price, making the exemption inapplicable. en-us Mon, 26 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439970 AAR, West Bengal ruled that a fair price shop's supply of subsidized kerosene to ration card holders does not qualify for GST exemption under entry 11A of Notification No. 12/2017-Central Tax (Rate). The Authority held that while the applicant operates as a licensed fair price shop, it supplies goods directly to ration card holders who pay consideration, not services to the State Government. The transaction constitutes supply of goods to ration card holders with dealer commission included in the sale price, making the exemption inapplicable. Case-Laws GST Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439970